![]() ![]() If the death occurred before 3 October 2006 Form 4 must be used. If this is not known, the declaration must be submitted to Rome Provincial Directorate II - Ufficio Territoriale ROMA 6 - EUR TORRINO, in Via Canton 20 - CAP 00144 Rome. If the deceased resided abroad but had previously resided in Italy, the declaration must be submitted to the office of the Agency in the district where the deceased last resided in Italy. The declaration shall be deemed to have been submitted on the day it is delivered to the post office. The form must be sent to the relevant Agency office by registered mail or other equivalent means which establishes the date of posting with certainty. Special casesįoreign residents may exceptionally submit a paper form if online submission is not possible. The service is only available in Italian. The online procedure can be accessed with your SPID, CIE (electronic identity card) and CNS (national services card) login details. This declaration form is already partially filled in with the information that the Revenue Agency has, such as personal details, contracts, land and buildings, and payments already made when an earlier electronic declaration of estate was submitted. ![]() ![]() The declaration of estate may also be sent using the online service "Pre-completed declaration of estate". Pre-completed declaration of estate (online) may require to release current accounts or securities, provided electronic markings (formerly revenue stamps) are provided. Any local Revenue Agency office can issue certified copies of the duly submitted declaration, which banks etc. The declaration can also be submitted through a qualified intermediary - for example, accountants or tax assistance centres (CAF) - or directly by the taxpayer at the relevant Revenue Agency office. Proof of submission is provided by the receipt sent online by the Agency (second receipt). The Agency provides a Declaration of estate and application for land registry title changes application to fill in and submit the declaration. The declaration of estate and the application for land registry title changes must be submitted exclusively online, through the online services of the Revenue Agency, which can be accessed with a Public Digital Identity System (SPID) or Fisconline/Entratel username. The heirs, those with title to inheritance and the legatees must submit the declaration of estate within 12 months of the date of opening of the succession, which generally coincides with the taxpayer’s date of death. ![]()
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